Blue Circle Corporation's comparative balance sheet for current assets and liabilities was as follows:

	Dec. 31, 2014		Dec. 31, 2013
Accounts receivable	$16,800		$14,100
Inventory	63,700		74,900
Accounts payable	23,500		19,300
Dividends payable	26,000		29,000

Adjust net income of $129,700 for changes in operating assets and liabilities to arrive at net cash flow from operating activities.